1986 (5) TMI 168

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....e Appellants. Shri B.R. Tripathi, SDR, for the Respondent. [Order per : M. Gouri Shanker, Member (J)].  - The short question that arises for consideration in this appeal is as to whether the appellant, in whom the undertaking as well as the right, title and interest of M/s. Inchek Tyres Ltd. in such undertaking had vested with effect from 14-2-1984, in terms of the provisions of the ....

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.... freight charges from the contract price.    The notice further required the appellant to show cause as to why the differential duty on the freight amounting to Rs.32,274.03 should not be realised from and a penalty levied upon, the appellant since 'M/s. Inchek Tyres Ltd. are now' the appellant; (b) the appellant in reply to the aforesaid notice submitted that M/s. Inchek Tyre....

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....the provisions of the aforesaid Act and more specifically Sections 3 and 5 thereof and Notification No. SO 149(E) dated 5-3-1984, the right, title and interest of M/s. Inchek Tyres Ltd. in the undertaking had vested initially in the Central Government and finally in the appellant, free from all encumbrances and liabilities with effect from 14-2-1984; (b) in terms of Section 18 of the said ....